From January 1, 2020, every taxpayer will use an individual tax account (tax micro-account) to pay VAT*, PIT and CIT liabilities.
- How do you pay taxes now?
You make separate payments, e.g. for VAT, PIT and CIT liabilities, to accounts assigned to tax offices.
- How will you pay taxes from January 1, 2020?
Every taxpayer will have his/her own individual tax account (tax micro-account), to which he/she will pay VAT*, PIT and CIT liabilities.
To download / learn one’s individual tax account, one needs to enter his/her NIP or PESEL number:
- online at podatki.gov.pl
- at any tax office
The individual tax account has 26 digits:
LK 1010 0071 222Y XXXX XXXX XXXX, where:
- LK- check digit
- 1010 0071- a fixed part of every ITA (settlement number of Polish National Bank)
- 222- a fixed part of every ITA (supplement number of Polish National Bank)
- Y=1 - when the PESEL number was used
- Y=2 - when the NIP number was used
- after the Y sign is PESEL or NIP (X) complemented by zeros. For example:
PESEL: LK 1010 0071 2221 XXXX XXXX XXX0, NIP: LK 1010 0071 2222 XXXX XXXX XX00.
- What to do if you don’t have a PESEL or NIP number?
In this case you can pay taxes to tax office's mikro account by entering your ID number in the payment details e.g. passport number, ID card- so that the tax office can identify the taxpayer and correctly settle the payment. Every tax office will have one, dedicated micro-account, that you can check in following places:
- in the Notice of the Ministry of Finance on the list of bank accounts for tax offices
- on the websites of dedicated units of the National Tax Administration
- at any tax office - The tax office's mikro-accounts will not only be debited with PIT, CIT and VAT payments by persons without assigned ITA, but also will be used for payments of other types of taxes, excluding payments for: PCC, SD, KP, EXCISE, DUTY, MANDATES.
- Note: numbers of the accounts for PCC, SD, KP, EXCISE payments will not change.
- Legal basis: the Act of July 4, 2019 amending the Act on Tax on goods and services, and certain other acts.
What will change from December 9, 2019?
- It will not be possible to order transfers both online and in a branch for payments to the Tax Office for: PIT, CIT and VAT to existing tax office accounts, if the transfer is made after December 31, 2019.
- Therefore, we encourage you to:
- edit standing orders and transfers ordered on a future date,
- register new payments to the tax office (which will be executed next year) for PIT, CIT i VAT payments to their own individual tax accounts or the tax office's mikro-account (if there is no PESEL or NIP number or no ITA).
Remember: The bank will not execute standing orders and transfers for a future date to current account numbers of tax offices ordered after December 31, 2019.